Excerpts from Sydner Corporation's most recent balance sheet appear below:

	Year 2	Year 1
Current assets:
Cash	$ 168	$ 174
Accounts receivable, net	238	258
Inventory	296	242
Prepaid expenses	24	24
Total current assets	$ 726	$ 698
Total current liabilities	$ 416	$ 400

Sales on account in Year 2 amounted to $1,740 and the cost of goods sold was $1,110.

The current ratio at the end of Year 2 is closest to:

Multiple Choice

a. 0.69

b. 1.75

c. 0.60

d. 0.94